The purpose of this master thesis is to describe and analyse the development of the library history in the municipality of Karlsborg. This is done with a comparison to the library development in Sweden as a whole and in particular to the cities of Lidköping and Halmstad. I have worked according to the following questions: 1. How did the libraries develop before the municipality took over? 2.

Intercropping involving trees is called agroforestry and makes it possible to get higher production for every area unit. The trees can function as food, fodder, fuel, medicine; prevent mark erosion and much more. Agroforestry can also be combined with animal husbandry. The aim of this study was to document the animal production systems used by rural small-scale farmers maintaining ruminants and using agroforestry in the northern province of Rwanda. The farmers using agroforestry is expected to have higher milk yield than average due to homegrown protein. The method used during the study was semi-structural interviews with booth open and closed questions. In order to get in contact with farmers that matched the criteria; small-scaled rural farmers with ruminants and using agroforestry, the ?Vi Agroforestry Programme? (Vi-Life) in Kigali were contacted and the staff worked as supervisors, translators and contact with the farmers throughout the study. During the study nine individual farmers, two cooperatives breeding sheep and one group interview were conducted.

Families with limited financial resources risk social exclusion in today?s consumption-based society, where status and identity are tied to items like clothing, gifts and activities. Limited financial resources can therefore often lead to social isolation because consumption is central to social participation, something that can rarely be prioritized in poor families. In preschool, unclear policies on extra costs can negatively affect families. The purpose of the study was to investigate how socioeconomically vulnerable families experience and are affected by the preschool and its requirements, as well as how preschool teachers work to reduce the economic gap among families in the preschool context.

The purpose of these theses is to show the financial economical situation during the change from conventional dairy production to ecological production. The thesis is accomplished by collecting information from literature and interviews where needed. The target group of these theses is dairy producers who will transform their production from conventional dairy production to certified ecological dairy production. The theses emphasise on the economic situation during the adjustment years. For this I have studied a presently producing dairy farm.

Sweden was transformed to a democratic industrial society in the late 19th century. Political influence had been bound to the four estates, nobles, clergy, burghers and farmers. The reforms of the 1860s moved Sweden towards political democracy with universal suffrage. At the national level a two-chamber parliament was established in 1866. Political power should now be a function of economic status.

In the global and rapidly changing society Environmental scanning is becoming a more and more important tool. Today it is not the availability of information that controls an organizations behavior, but the information that the organization chooses to absorb. This is the case for a multinational cooperation as well as for the local golf club. Swedish golf clubs have during the last 100 years had an amazing development and today there are almost 600 000 registered Swedish golf players. The development has however stopped and even declined some during the last couple of years.

Individuals considered as tax residents in Sweden may if they are working abroad for six months alternatively one year be granted a tax exemption concerning the income originating from the work abroad. Short intermissions (kortare avbrott) are permitted without impact on the tax exemption, however this requires that the intermission is not placed in the beginning or in the end and that the stay in Sweden does not exceed 72 days a year. A time limit regarding intermissions in a third country is however not regulated. There-fore the Swedish tax agency (Skatteverket) has published a non binding standpoint which regulates the entire intermission allowed to a maximum of 96 days a year whereof 72 days may be spent in Sweden. The definition is more extensive than earlier and uncer-tainty occurs as to whether the extension contradicts the principle of legality.The purpose of the thesis is to investigate the value of the Swedish tax agency?s stand-point concerning short intermissions.

Introduction: In 1998, the pension system was changed and the so called PPM system was introduced. The PPM system is partly fund-based, partly distribution-based. There are approximately 700 different investment funds to choose between, at a maximum five for each individual. For persons who are not familiar with the financial market, the choice might be difficult. The lions? part of the investors do not seem to have an active strategy.

AbstractThe development of new economies from the industrial revolution to the information society of today has led to an increase in goods, services and information technology. It has also affected the way that organizations are formed and shown that organizations transform more and more into networks. This has left an impact on the concept of marketing and an increase in the handling of internal relations within companies. The marketing concept has developed from the 4P:s, price, place, product and promotion, to relations marketing as a new perspective.This study focuses on a description of relations marketing in medium - sized advertising agencies. The advertising business has a long history of close customer relations and advertising agencies strongly depend on new customers.

Enligt huvudregeln i svensk skatterätt ska företag som tidigare år redovisat underskott dra av underskottet det följande beskattningsåret. Till huvudregeln följer begränsningar i avdragsrätten, vilka aktualiseras först vid ägarförändringar. En begränsningsregel som har fått mycket uppmärksamhet är den som följer av 40 kap. 12 § Inkomstskattelag 1999:1229 (IL). Paragrafen infördes ursprungligen för att begränsa handel med underskottsföretag.

AbstractIn this study, then collaboration agreement impact of the work on 11 and 19 § § MBL are studied. The employer and collective agreements bearing employee union are often involved in collaborative agreements to facilitate cooperation between them. Issues addressed to collaboration areoften questions related to employee participation. The purpose of this study is to investigate two local employers and related collective bearing employee unionsview of the cooperation agreement related to the MBL. The purpose leads to these questions:?How can co-operation agreements affect 11 and 19 § § MBL??What are theadvantages and disadvantages cooperation agreementscan lead to, regardingemployer disclosure and negotiation duty?To try to sort out these issues are interviews conducted to create a greater understanding of the work of the Cooperation Agreement between organizations and how it affects them.Results of the study suggest that collaboration agreement leads to simplifications in the work of the employer's information and bargaining duty.

Municipal Real Estate Companies runs by a political boarder who makes decisions in large investments. In some cases the municipal counter have to take the decisions about big and expensive investments. A successful investment needs to be built on solid ground.Media has lately focused on energy topics as a part of the environmental discussion and the real estate companies tries to use the new technology that the market has provided. Energy investments in new buildings are not longer a small part of the energy saving program. Long-term investment demands needs large knowledge and awareness about the energy topics that have recently grown in the municipal real estate companies.

Cambodia, in Southeast Asia, has tropical monsoonal climate with distinct dry and rain seasons. Many people are poor and live in rural areas. Farmers mainly culture rice, and raise pigs, cattle and poultry as well. During two months, a minor field study was performed in Cambodia. The main purpose was to evaluate the impact of contributions done by projects that started in 2005 and were managed by the local organization CelAgrid.

When new land use policies are made, opinions of stakeholders need to be taken in account, to avoid future conflicts. The motivations of commercial enterprises are often clear and easily communicated but due to inaccessibility and language barriers the indigenous people?s perspectives and needs are harder to reveal. This study therefore aims to identify species and sites of importance for the local people in Masihulan village on Seram Island, East Indonesia. This is a first step to facilitate better integration of local people´s needs into local government decision-making processes.Researchers at the Center of International Forestry Research (CIFOR), with headquarter in Indonesia, have developed an approached called ?Multidisciplinary Landscape Assessment? that aims to assess important natural resources for local communities in tropical countries.

Today?s climate research shows that the climate may increase its temperature. One sector that is being threatened by global warming is the winter tourism of the Swedish municipality A?re. Tourism is an important economical source of income in A?re and is now threatened by a shortened winter season.